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          <p style="font-size:16px;"><span style="font-family:'华文细黑 Bold', '华文细黑';font-weight:700;">高效合规，风险导向，管控落地：</span><span style="font-family:'华文细黑 Regular', '华文细黑';font-weight:400;font-size:13px;"> </span></p><p style="font-size:13px;"><span style="font-family:'华文细黑 Regular', '华文细黑';font-weight:400;"><br></span></p><p style="font-size:13px;"><span style="font-family:'华文细黑 Regular', '华文细黑';font-weight:400;">　　内部控制体系建设的需要是企业不同发展阶段的内生性要求，财政部等五部委2008和2010年先后出台的《企业内部控制基本规范》和《企业内部控制配套指引》，从外部合规角度进一步加强了企业建立健全内部控制体系的要求。面对两项要求，如何结合企业现有基础，在保障合规的前期下有效地建设和优化内部控制体系，使内控建设成果有效落地和解决一些关键问题，成为众多企业管理部门凾待解决的问题。</span></p>
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          <p style="font-size:16px;"><span style="font-family:'华文细黑 Bold', '华文细黑';font-weight:700;">实施效果</span><span style="font-family:'ArialMT', 'Arial';font-weight:400;font-size:13px;"> </span></p><p style="font-size:13px;"><span style="font-family:'ArialMT', 'Arial';font-weight:400;"><br></span></p><p style="font-size:13px;"><span style="font-family:'ArialMT', 'Arial';font-weight:400;">　　 </span><span style="font-family:'Arial-BoldMT', 'Arial Bold', 'Arial';font-weight:700;">真正实现了内控导向：</span></p><p style="font-size:13px;"><span style="font-family:'Arial-BoldMT', 'Arial Bold', 'Arial';font-weight:700;"><br></span></p><p style="font-size:13px;"><span style="font-family:'ArialMT', 'Arial';font-weight:400;">　　 通过风险型内控体系建设工作，为企业搭建以风险管理为导向的内控体系及内控评价和更新体系，不仅满足财政部等监管机构的内控合规要求，而且能够实现企业运营风险的有效管控，并且与企业现有管控体系、标准化体系有效衔接；此外，内控评价机制更新机制，确保了内控整改实现有效落地，也实现了企业风险管理和内控体系的有机结合与滚动更新。</span></p><p style="font-size:13px;"><span style="font-family:'ArialMT', 'Arial';font-weight:400;"><br></span></p><p style="font-size:13px;"><span style="font-family:'ArialMT', 'Arial';font-weight:400;">　　 </span><span style="font-family:'Arial-BoldMT', 'Arial Bold', 'Arial';font-weight:700;">体现了内控实操性：</span></p><p style="font-size:13px;"><span style="font-family:'Arial-BoldMT', 'Arial Bold', 'Arial';font-weight:700;"><br></span></p><p style="font-size:13px;"><span style="font-family:'ArialMT', 'Arial';font-weight:400;">　　 控制措施设计综合考虑政策限制、行业产业现状、企业的承受能力、操作效果等因素，倾向从实操性的角度先实现一定程度的控制，循序渐进，逐步实现全过程的控制效果，避免出现传统内部控制中某些控制措施设计的很完美却无法执行的情况。与相关业务的实际运营特点相结合，坚持风险控制分步骤、分阶段的理念，综合考虑企业的文化、经营风格等因素，强调内部控制的时效性，突出内部控制更新的时效性和必要性。 </span></p><p style="font-size:13px;"><span style="font-family:'ArialMT', 'Arial';font-weight:400;"><br></span></p><p style="font-size:13px;"><span style="font-family:'ArialMT', 'Arial';font-weight:400;"><br></span></p><p style="font-size:13px;"><span style="font-family:'ArialMT', 'Arial';font-weight:400;"><br></span></p><p style="font-size:13px;"><span style="font-family:'ArialMT', 'Arial';font-weight:400;"><br></span></p><p style="font-size:13px;"><span style="font-family:'ArialMT', 'Arial';font-weight:400;"><br></span></p><p style="font-size:16px;"><span style="font-family:'ArialMT', 'Arial';font-weight:400;"><br></span></p><p style="font-size:16px;"><span style="font-family:'华文细黑 Regular', '华文细黑';font-weight:400;">相关案例：</span><span style="font-family:'华文细黑 Regular', '华文细黑';font-weight:400;font-size:13px;"> </span></p><p style="font-size:13px;"><span style="font-family:'华文细黑 Regular', '华文细黑';font-weight:400;"><br></span></p><p style="font-size:13px;"><span style="font-family:'华文细黑 Regular', '华文细黑';font-weight:400;">&#149;某电气集团内控体系建设及评价案例</span></p><p style="font-size:13px;"><span style="font-family:'华文细黑 Regular', '华文细黑';font-weight:400;"><br></span></p><p style="font-size:13px;"><span style="font-family:'华文细黑 Regular', '华文细黑';font-weight:400;">&#149;某航空集团内控体系建设及评价案例</span></p><p style="font-size:13px;"><span style="font-family:'华文细黑 Regular', '华文细黑';font-weight:400;"><br></span></p><p style="font-size:13px;"><span style="font-family:'华文细黑 Regular', '华文细黑';font-weight:400;">&#149;某煤炭集团风险导向的内控体系建设案例</span></p><p style="font-size:13px;"><span style="font-family:'华文细黑 Regular', '华文细黑';font-weight:400;"><br></span></p><p style="font-size:13px;"><span style="font-family:'华文细黑 Regular', '华文细黑';font-weight:400;">&#149;某电力集团全面风险管理与内部控制体系建设案例</span></p><p style="font-size:13px;"><span style="font-family:'ArialMT', 'Arial';font-weight:400;">&nbsp;</span></p><p style="font-size:13px;"><span style="font-family:'ArialMT', 'Arial';font-weight:400;"><br></span></p>
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          <p><span>内控合规实施路径</span></p>
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          <p style="font-size:16px;"><span style="font-family:'华文细黑 Bold', '华文细黑';font-weight:700;">解决方案：</span></p><p style="font-size:16px;"><span style="font-family:'华文细黑 Bold', '华文细黑';font-weight:700;"><br></span></p><p style="font-size:13px;"><span style="font-family:'华文细黑 Regular', '华文细黑';font-weight:400;">　　第一会达作为内控和风险管理体系领域的技术领先者，率先提出有效内控合规的理念，坚持风险导向，注重落地运行。从内控体系建设的设计阶段，使用&quot;第一会达内控有效性模型&quot;明确内控项目的阶段目标和工作重点。建设阶段则基于&quot;第一会达内控合规实施路径&quot;，细化工作任务和里程碑，并通过培训和工具强化知识转移和能力建设。运行阶段则强调实施保障，通过顶层设计与运行、内控团队培养、信息化手段、持续优化与更新加强四个方面落实运行工作计划。整个方案的核心是如何保证内控体系建设的价值实现，主要表现： </span></p><p style="font-size:13px;"><span style="font-family:'华文细黑 Regular', '华文细黑';font-weight:400;">&nbsp;&nbsp; &nbsp; &nbsp; &nbsp;&nbsp; &#149;从观念扫清内控和风险管理盲区，业务部门从被动做到积极要求做</span></p><p style="font-size:13px;"><span style="font-family:'华文细黑 Regular', '华文细黑';font-weight:400;">&nbsp;&nbsp; &nbsp; &nbsp; &nbsp;&nbsp; &#149;通过风险梳理改进重点，科学有效应用内控和风险管理的系统性方法，实质解决当前管理中存在的问题</span></p><p style="font-size:13px;"><span style="font-family:'华文细黑 Regular', '华文细黑';font-weight:400;">&nbsp;&nbsp; &nbsp; &nbsp; &nbsp;&nbsp; &#149;通过制度规范化降低风险水平，通过自评价机制推动滚动更新</span></p><p style="font-size:13px;"><span style="font-family:'华文细黑 Regular', '华文细黑';font-weight:400;">&nbsp;&nbsp; &nbsp; &nbsp; &nbsp;&nbsp; &#149;通过信息系统提高工作效率，通过观念改变带动管理提升</span></p><p style="font-size:13px;"><span style="font-family:'ArialMT', 'Arial';font-weight:400;"><br></span></p>
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          <p style="font-size:16px;"><span style="font-family:'华文细黑 Bold', '华文细黑';font-weight:700;">内控有效性模型</span><span style="font-family:'华文细黑 Regular', '华文细黑';font-weight:400;font-size:13px;"> </span></p><p style="font-size:13px;"><span style="font-family:'华文细黑 Regular', '华文细黑';font-weight:400;"><br></span></p><p style="font-size:13px;"><span style="font-family:'华文细黑 Regular', '华文细黑';font-weight:400;">　　 内控有效性模型是协助企业开展内控合规和管理提升的总体框架和实施标准。通过该模型，可以快速帮助企业梳理和定义不同阶段的工作目标、工作内容、工作方法、工作成果，并能够在整个内控和管理提升周期内合理控制或调整建设节奏。该模型由三个部分组成：</span></p><p style="font-size:13px;"><span style="font-family:'华文细黑 Regular', '华文细黑';font-weight:400;">&nbsp;&nbsp; &nbsp; &nbsp; &nbsp;&nbsp; &#149;从内控合规和内控体系建设目标角度出发，从基础合规、管理提升和风险导向&quot;三个阶段&quot;选取符合企业所处行&nbsp; &nbsp; &nbsp; &nbsp; </span></p><p style="font-size:13px;"><span style="font-family:'华文细黑 Regular', '华文细黑';font-weight:400;">&nbsp;&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 业背景和现有管理基础的阶段工作重点</span></p><p style="font-size:13px;"><span style="font-family:'华文细黑 Regular', '华文细黑';font-weight:400;">&nbsp;&nbsp; &nbsp; &nbsp; &nbsp;&nbsp; &#149;内控体系建设工作方法论，设计、建设、实施各阶段工作有所侧重 </span></p><p style="font-size:13px;"><span style="font-family:'华文细黑 Regular', '华文细黑';font-weight:400;">&nbsp;&nbsp; &nbsp; &nbsp; &nbsp;&nbsp; &#149;内控体系建设落地运行的保障</span></p><p style="font-size:13px;"><span style="font-family:'华文细黑 Regular', '华文细黑';font-weight:400;"><br></span></p><p style="font-size:13px;"><span style="font-family:'华文细黑 Regular', '华文细黑';font-weight:400;"><br></span></p>
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          <p><span>全面风险管理</span></p>
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</html>
